Issue Articles

Asian Tax Journal Vol. 27 No. 1 2026

• Internal Accounting Expertise and the Quality of Financial Reporting ：Focusing on Differential Effects Across the Corporate Life Cycle

  Ji Min Kim , Park Sung Ook

  27(1) 9-43, 2026

  Abstract Full Text for PDF

• Local Individual Income Tax Revenue and Corporate R&D Expenditures : Evidence from China’s Unified Tax System Context

  Yu Liu , Seongho Bae , Chenguang Fan

  27(1) 45-66, 2026

  Abstract Full Text for PDF

• A Examination of the Relation between ESG and Tax Avoidance

  Kang, Jeong Yeon , KIM YOUNG CHUL

  27(1) 67-101, 2026

  Abstract Full Text for PDF

• A Study on the Use of K-Taxonomy for the Development of Green Finance

  Kim Yi Bae

  27(1) 103-130, 2026

  Abstract Full Text for PDF

• A Study on Corporate Governance Quality and Shareholder Returns：Focusing on Compliance with Key Indicators in Corporate Governance Reports

  Kyung Suk Lee , HyeJeong Nam

  27(1) 131-171, 2026

  Abstract Full Text for PDF